Section XVII — Vehicles, aircraft, vessels and associated transport equipment
Chapter 87 — Vehicles other than railway or tramway rolling stock, and parts and accessories thereof
Heading 8702 — Motor vehicles for the transport of ten or more persons, including the driver.
Subheading 8702.40 — With only electric motor for propulsion
HS code
8702.40.31 Modified vehicles of heading 87.03, not more than two years old
Applicable taxes: Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
Last Verified Date - 1 October 2026
Common commodities
Modified electric minivan from 87.03Battery-electric 10-seater SUV conversionTwo-year-old converted electric maxi taxiElectric people carrier vehicle (87.03) upgradeRefurbished 10-person BEV minibus from factory-built SUVModified 87.03 electric shuttle busReconfigured electric MPV for 10+ passengers (2-years old)BEV passenger car conversion to minibus (aged 0-2 years)Electric mobility solution for large groups (modified 87.03)Two-year-old 10-seater electric transport vehicle (originally 87.03)